“You shall remember the LORD your God, for it is He who gives you power to get wealth, that He may establish His covenant which He swore to your ancestors, as it is to this day.” Deuteronomy 8.18

TITHING:a topic which has long been questioned, debated, scrutinized, embraced by some and rejected by others. But what really is the Tithe? When was it introduced? Is tithing for Christian Believers today? Is tithing really necessary? Is tithing all that important?

WHAT IS THE TITHE?First of all, the whole concept of tithing is based upon covenant. To understand tithing, we must first have a working understanding of covenant.

A covenant is a binding and solemn agreement between two or more individuals to do something or to fulfil certain promises. In a covenant, there are responsibilities for both sides of the agreement to fulfil. When a covenant is respected and each party involved remains faithful to their responsibilities in the covenant, all enjoy the benefits of what the covenant provides. If, however, one party neglects or refuses to fulfil their part of the covenant, a breach is formed. Not only does this breach affect all other parties within the covenant, but it is the one who fails in their covenant responsibilities who will suffer the most – because in breaking covenant, they sever themselves from the covering or protection that the covenant provides.

Another important factor about covenant is that it is entered by choice. Therefore, all responsibilities one may have under a covenant were pledged by that individual’s free will when the covenant was entered. It is because of this fact that the promises of a covenant are not optional, but must be held as requirements to the one who pledged them.

The word “tithe” is derived from a Middle English word meaning “a tenth” and refers to a tenth of the produce of one’s field or of one’s income. The meaning is the same for the Hebrew words maasur/maasrah and the Greek word dekate (from which the word “tithe” or “tithes” in the Bible were translated). In each instance, these words always carry the idea of a percentage (i.e. 10%). More specifically, “tithe”, and its Hebrew and Greek counterparts, always signify the first or top 10% of the income given to the Lord by those who are in covenant with Him.

WHEN WAS TITHING INTRODUCED?“As the earth remains, Seedtime and Harvest, cold and heat, winter and summer, day and night, shall not cease.” – Genesis 8.22

In studying the Scriptures, one very important thing to understand is that some laws, principles and commandments were given to a certain group of people, or given for certain dispensations. There are other laws, principles and commandments that are universal and Eternal. The principle of the Tithing is one of these Eternal principles and ordinances of God.

Unlike some commandments in the Old Testament that were given specifically to the Children of Israel, tithing predates the Law of Moses and was even represented in the Garden of Eden. Genesis 2.9,15-17 gives the description of one particular tree in the Garden: the Tree of the knowledge of Good and Evil.

The Lord gave instruction to Adam and Eve that they could freely partake of all the fruit of the trees in the Garden except for the Tree of the Knowledge of Good and Evil. Of that one Tree, they were commanded not to eat. That one Tree God had reserved for Himself. It is the first symbol of the Tithe that we can see evidenced in the Bible. Interestingly, it was when Adam and Eve violated what belonged to God and took the Tree for themselves, that they stepped out from under the protection of the Blessing of God and into the Curse (something that they had up to then never encountered).

The next place in the Bible that the Tithe is recorded is the account of Abraham in Genesis14.14-20. Abram (as Abraham was at that time called) had pursued and defeated an enemy army. After plundering his enemy, Melchizedek – priest of God Most High – brought out to Abram bread and wine (the symbol of a covenant meal, as well as, a type and shadow of the Lord’s Supper that would be introduced later through Jesus). Melchizedek blessed Abram and said –“Blessed be Abram of God Most High, possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.” Verse 20 says Abram gave Melchizedek “a tithe of all”.

Hebrews 6.20-7.8, in the New Testament, recounts the same story of Melchizedek and Abraham, and reveals that Jesus has become High Priest forever according to the order of Melchizedek. As High Priest, Jesus now receives the tithes and confers the Blessing upon the tither. Through these Scriptures we understand that tithing is very much a part of the New Covenant. It is an Eternal Law established by God – it was relevant at the beginning of time and it is still relevant for us today as New Testament Believers.

In the beginning, the Lord established a universal Law known as the Law of Sowing and Reaping. Genesis 8.22 reveals – “ While the earth remains, Seedtime and Harvest, cold and heat, winter and summer, day and night, shall not cease.” This divine Law governs everything in the earth. If we want to reap a harvest of any kind, we must first plant a seed. Furthermore, Galatians 6.7-10 tells us – “Do not be deceived, God is not mocked; for whatever a man sows, that he will also REAP. For he who sows to his flesh will of the flesh reap corruption, but he who sows to the Spirit will of the Spirit reap everlasting life. And let us not grow weary while doing good, for in due season we shall reap if we do not lose heart. Therefore, as we have opportunity, let us do good to all, especially to those who are of the household of faith”.

Tithing is the very foundation of sowing and reaping, or giving (as we will generally refer to it). And this brings us to our next question:

IS TITHING FOR CHRISTIAN BELIEVERS TODAY?As Believers in Jesus, one of the essential foundations of our faith is Galatians 3.13-14 : “Christ has redeemed us from the curse of the Law, having become a curse for us…. So that the blessing of Abraham might come upon the Gentiles in Christ Jesus, that we might receive the promise of the Spirit by faith.”

Thank God that we have been redeemed from the curse of the Law! It is sad, however, that this Scripture has often been taken to mean that there is no requirement for the New Testament Believer to obey the standards and commandments in the Old Testament because it is the Law of “the Old Covenant.” It is so important that we understand that Christ redeemed us from the curse of the Law – the curse which resulted from not obeying God’s commandments. Certainly it is true that some ordinances given in the Law pertained only to the children of Israel.Yet, it is important to remember that Jesus did not come to annul or destroy the Law and the Prophets, but He came to fulfil the Law and the Prophets and to give them their completion (fulfilment). (Matthew 5.17)

Galatians 5.18 reveals: “If you are led by the Spirit you are not under the Law.” Just because we have been born-again does not mean that we always allow ourselves to be led by the Spirit.

If we ARE led and influenced by the Spirit, we are not under the Law, because the Spirit of the Anointed One fulfils God’s commandments within us. Apart from God’s grace and help we do not have the power to obey Him. That is why the New Covenant has been established on the Law of Faith. We must be dependent upon God for everything – even for the ability to obey Him. Equally important to remember is that faith without works (corresponding action) is dead, and works without faith are dead as well – for whatever is not borne out of faith is sin (James 2.17, Hebrews 11.6, Romans 14.23). So then, “do we by means of faith abolish the Law? God forbid! We confirm the Law.” (Romans 3.31)

When speaking to the scribes and Pharisees, Jesus made this statement: “You are careful to tithe even the tiniest part of your income, but you ignore the important things of the Law – justice, mercy and faith. You should tithe, yes, but you should not leave undone the more important things.” (Matthew 23.23 NLT)

The truth revealed in this verse is very significant. Yes, it is true that Jesus was addressing scribes and Pharisees – followers of the Law under the Old Covenant. The significant point for you and me is that justice, mercy and faith are also “important things of the Law”. If both tithing and justice–mercy–faith are a part of the Law of God, why should we reject one part and embrace the other? Actually, we cannot fulfill either without revelation of the truth in our heart and dependency upon the help and guidance of the Holy Spirit. Once we have received the Truth, no other way will even be an option to us.

“All Scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness; that the man of God may be complete, thoroughly equipped for every good work.” – II Timothy 3.16-17

“Moreover by them (the Scriptures) Your servant is warned, and in keeping them there is great reward.” – Psalm 19.11

IS TITHING REALLY NECESSARY?Tithing is necessaryif you want to be blessed. We are usually quick to grab hold of the promises of God in both the Old and New Testament, but our carnal flesh will not always be so ready to accept and obey a commandment we see in the Word; especially if we believe we are not required to fulfill anything that is under the “Old Covenant”. However, a mind renewed in the Truth of the Word of God will not consider the voice of the flesh. A renewed mind and a person who wants to be blessed, will be willing and obedient to do whatever the Word of God says.

Proverbs 3.9-10 instructs to: “Honour the Lord with your substance (capital) and with the firstfruits of all your increase; So shall your barns (storehouses) be filled with plenty and your vats will overflow with new wine.”

When we honour and obey the Lord’s Word, we will reap its rewards. But reaping the rewards is not all that it’s about. If for no other reason, we should desire and be faithful to tithe from all our increase because of our love for the Lord and our gratitude for all that He has done for us. We should remember that we have not gotten anything on our own. Were it not for the substitutionary sacrifice of Jesus, we would not even be here. Furthermore, Jesus said, “Without Me, you can do nothing.” (John 15.5)

Deuteronomy 8.18 says, “You shall remember the Lord your God, for it is He Who gives you the power to get wealth, that He may establish His Covenant which He swore to your ancestors, as it is to this day.”

One way of remembering the Lord and acknowledging that it is He Who prospers us (gives us the power to get wealth) is by giving Him the tithe of all our increase. It all belongs to Him, even the part we are privileged to manage and use for our own needs – for the Scriptures say: “The earth is the Lord’s and all its fullness, the world and those who dwell therein….The silver is Mine and the gold is Mine, says the Lord of Hosts.” (Psalm 24.1, Psalm 50.12/ Haggai 2.8)

Tithing keeps the Windows of Heaven open to us and keeps us in the flow of the Blessing of Heaven. But it goes beyond that. And this brings us to our final point.

IS TITHING ALL THAT IMPORTANT?Perhaps you and I are doing well enough and think we don’t really have to have any extra help from God or anyone else – so why tithe? The answer to that question is that tithing is about more than us and our personal need for blessing.

Malachi 3.10 tells us to: “Bring all the tithes into the Storehouse….” For what reason? “….so that there will be food (ample provision) in My House. Test Me now in this, says the Lord of Hosts, and see if I do not open up Heaven itself to you and pour out blessings beyond your highest dreams.” (NKJV, MSG)

The word “Storehouse” in this verse means “depository”. “So that there will be food in My House” – refers to the “provision” and distribution of the Word of God in His House – His Temple, the Church of the Lord Jesus Christ.

Tithes are to be deposited into the Storehouse of God – into the Church at large – so that there will be spiritual provision, spiritual nourishment in the Lord’s House through the distribution of the Word of God.

The tithe belongs to God and has been designed for the purpose of supplying provision in the House of God. Ephesians 4.8 tells us that when Jesus ascended on High, He gave gifts to the Body of Christ. Verses 11-12 record: “And He Himself gave some apostles, some prophets, some evangelists, some pastors and teachers; for the perfecting (maturing) of the saints, for the work of the ministry, for the edifying of the Body of Christ.”

Our tithes and offerings given into God’s Storehouse, make provision in the Ministry of the Lord Jesus Christ: 1) for the perfecting of the saints, 2) for the work of the ministry, 3) for the edifying of the Body of Christ. This is supplying “food in My House” – spiritual nourishment to the members of Christ’s collective Body.

It is a very great privilege to be able to be a part in bringing such provision to our brothers and sisters in Christ.

King David said – “Because I have set my affection on the House of God, I have given to the House of my God.” (I Chronicles 29.3)

This is the very epicentre of the meaning of tithing and giving. Tithing is such a great PRIVILEGE because it is something that can be done only by people who are in covenant with God. Anyone can give ten percent of their income into charities or even into the Church of God, but it is only people who have entered into covenant with God who can be tithers. The reason for this is that true tithing springs out of love and devotion to God as a result of personal relationship with Him.

Like David, when we have set our affection on the House of our God, we will give into the House of our God – not just with our finances, but also with every detail of our life. As we love and honour the Lord with the tithes of all our increase – our finances, material resources, and our life – He will faithfully supply our every need from His abundant resources in Heaven (Philippians 4.15-19). “The blessing of the Lord makes rich and He adds no sorrow with it.” (Proverbs 10.22)

God gave His first and very best gift for you and me – His Son, Jesus Christ. Why should we not then give the first and best of all we have to Him?!